A detached worker is an employee whose employer in one country sends him or her to work temporarily in another country for the same employer or an affiliate of that employer.

A worker will continue coverage under the social security system of the first country and will be exempt from coverage in the host country provided that the period of the transfer is no longer than five years

Under the Agreement, a detached worker remains subject only to the social security laws of the country from which the employer sent the worker, if the worker meets all the following conditions:

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  The employer and worker expects the period of employment in the host country to last five years or less. The five-year period begins with the date the employment in the host country begins or September 1, 2026 (the effective date of the Agreement), whichever is later.

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  The employment relationship existed before the employer sent the worker from the home country
  

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  If an American employer sends an employee to that employer's affiliate in Romania, there must be an agreement in effect between the American employer and the Internal Revenue Service (IRS) under Section 3121(l) of the Internal Revenue Code with respect to the affiliate. The 3121(l) agreement provides, among other things, for Social Security coverage for U.S. citizens and residents that the affiliate employs. In such cases, the employer must still obtain a certificate of coverage to establish the exemption from Romania social security taxes.
  

  NOTE: 

  The detached worker rule applies even if an employer does not directly send the employee from one country to the other but first assigns him or her to work in a third country.
  

The United States and Romania agreed to an extension beyond the 5-year transfer period subject to the following conditions:

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  The employer or self-employed person must request the extension before the end of the intial 5-year period.

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  The extension will not exceed four years, and

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  Both countries agree to the extension

RS 01901.070 Employment Outside the United States for a Foreign Affiliate or Subsidiary of an American Employer